The theft of vehicles and vehicle related equipment has been a cause for alarm for nearly as long as vehicles themselves have existed. Many varied efforts have been expended to attempt to stop or at least slow the rate of vehicle and vehicle related theft. Often times the vehicle has been stolen to simply sell the items that are easy to remove such as car stereo systems and wheel/tire combinations. Security deterrents such as car alarms or physical restraint my help impede potential thieves to a degree, yet the problem of vehicle and vehicle related theft has continued to remain. The present invention features a locking wheel nut cover system for controlling access to a plurality of wheel nuts used to affix a wheel to a vehicle to inhibit theft of a vehicle's wheels and tires.